2020 (9) TMI 982

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....vs. Respondents Through: Mr. Ravi Prakash, Mr. Farmaan Ali and Mr. Mohammad Shahan Ulla, Advs. O R D E R [VIA VIDEO CONFERENCING] CM No.23464/2020 (for exemption from filing certified copies and typed copies of certain annexures) 1. Allowed, subject to just exceptions and as per extant rules. 2. The application is disposed of. W.P.(C) No.6758/2020 & CM No.23463/2020 (for inter....

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.... that the notice dated 7th February, 2020 issued by the respondent No.2 DG to the petitioner is not in compliance with Rule 129(3)(a) & (b) of the Central Goods and Services Tax Rules, 2017. 5. It is the contention of the counsel for the petitioner that per sub-rule (3) of Rule 129 of the Rules, every investigation by the respondent No. 2 DG thereunder is to be preceded by a notice to the inter....

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....statement forwarded by the respondent No.1 NAPA to the respondent No.3 Standing Committee vide emails dated 16th July, 2018 and 14th August, 2018. 7. The counsel for the respondents appearing on advance notice though has sought to contend by reading of Rule 129(2) that the proceedings still are at the stage thereof and the stage of issuance of notice under Rule 129(3) has not reached but prima ....